2026 federal income tax brackets

For tax year 2026 (returns filed in 2027) there are seven federal rates from 10% to 37%. They apply to taxable income: your wages minus the standard deduction of $16,100 (single), $32,200 (married filing jointly) or $24,150 (head of household). Source: IRS inflation adjustments for 2026. Earlier years follow below, newest first, for checking a prior-year return or an old pay stub; every calculator on the site can be switched to any of them.

2026 federal tax brackets

Rate	Single	Married filing jointly	Head of household
10%	$0 – $12,400	$0 – $24,800	$0 – $17,700
12%	$12,400 – $50,400	$24,800 – $100,800	$17,700 – $67,450
22%	$50,400 – $105,700	$100,800 – $211,400	$67,450 – $105,700
24%	$105,700 – $201,775	$211,400 – $403,550	$105,700 – $201,775
32%	$201,775 – $256,225	$403,550 – $512,450	$201,775 – $256,225
35%	$256,225 – $640,600	$512,450 – $768,700	$256,225 – $640,600
37%	Over $640,600	Over $768,700	Over $640,600

Standard deduction: $16,100 single · $32,200 married filing jointly · $24,150 head of household. Social Security wage base $184,500.

2025 federal tax brackets

Rate	Single	Married filing jointly	Head of household
10%	$0 – $11,925	$0 – $23,850	$0 – $17,000
12%	$11,925 – $48,475	$23,850 – $96,950	$17,000 – $64,850
22%	$48,475 – $103,350	$96,950 – $206,700	$64,850 – $103,350
24%	$103,350 – $197,300	$206,700 – $394,600	$103,350 – $197,300
32%	$197,300 – $250,525	$394,600 – $501,050	$197,300 – $250,500
35%	$250,525 – $626,350	$501,050 – $751,600	$250,500 – $626,350
37%	Over $626,350	Over $751,600	Over $626,350

Standard deduction: $15,750 single · $31,500 married filing jointly · $23,625 head of household. Social Security wage base $176,100.

2024 federal tax brackets

Rate	Single	Married filing jointly	Head of household
10%	$0 – $11,600	$0 – $23,200	$0 – $16,550
12%	$11,600 – $47,150	$23,200 – $94,300	$16,550 – $63,100
22%	$47,150 – $100,525	$94,300 – $201,050	$63,100 – $100,500
24%	$100,525 – $191,950	$201,050 – $383,900	$100,500 – $191,950
32%	$191,950 – $243,725	$383,900 – $487,450	$191,950 – $243,700
35%	$243,725 – $609,350	$487,450 – $731,200	$243,700 – $609,350
37%	Over $609,350	Over $731,200	Over $609,350

Standard deduction: $14,600 single · $29,200 married filing jointly · $21,900 head of household. Social Security wage base $168,600.

2023 federal tax brackets

Rate	Single	Married filing jointly	Head of household
10%	$0 – $11,000	$0 – $22,000	$0 – $15,700
12%	$11,000 – $44,725	$22,000 – $89,450	$15,700 – $59,850
22%	$44,725 – $95,375	$89,450 – $190,750	$59,850 – $95,350
24%	$95,375 – $182,100	$190,750 – $364,200	$95,350 – $182,100
32%	$182,100 – $231,250	$364,200 – $462,500	$182,100 – $231,250
35%	$231,250 – $578,125	$462,500 – $693,750	$231,250 – $578,100
37%	Over $578,125	Over $693,750	Over $578,100

Standard deduction: $13,850 single · $27,700 married filing jointly · $20,800 head of household. Social Security wage base $160,200.

2022 federal tax brackets

Rate	Single	Married filing jointly	Head of household
10%	$0 – $10,275	$0 – $20,550	$0 – $14,650
12%	$10,275 – $41,775	$20,550 – $83,550	$14,650 – $55,900
22%	$41,775 – $89,075	$83,550 – $178,150	$55,900 – $89,050
24%	$89,075 – $170,050	$178,150 – $340,100	$89,050 – $170,050
32%	$170,050 – $215,950	$340,100 – $431,900	$170,050 – $215,950
35%	$215,950 – $539,900	$431,900 – $647,850	$215,950 – $539,900
37%	Over $539,900	Over $647,850	Over $539,900

Standard deduction: $12,950 single · $25,900 married filing jointly · $19,400 head of household. Social Security wage base $147,000.

Marginal vs effective rate, 2026 single filer

Wages	Taxable income	Federal tax	Bracket	Effective
$50,000	$33,900	$3,820	12%	7.6%
$75,000	$58,900	$7,670	22%	10.2%
$100,000	$83,900	$13,170	22%	13.2%
$150,000	$133,900	$24,734	24%	16.5%
$250,000	$233,900	$51,304	32%	20.5%

Federal income tax only. Add 7.65% FICA and any state tax for the full picture, or use the paycheck calculator.

Frequently asked questions

What are the 2026 federal tax brackets?

Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. For a single filer in 2026 the 22% bracket starts at $50,400 of taxable income and the 37% bracket at $640,600. Married couples filing jointly get thresholds roughly double.

Does moving into a higher bracket mean all my income is taxed at that rate?

No. Brackets are marginal: only the dollars inside each band are taxed at that band's rate. A single filer with $100,000 of wages in 2026 has $83,900 of taxable income after the standard deduction, sits in the 22% bracket, but pays $13,170, an effective federal rate of 13.2%.

How are the brackets set?

The IRS adjusts every threshold for inflation each autumn using chained CPI, so the bands widen a little every year. The rates themselves were set by the Tax Cuts and Jobs Act of 2017 and made permanent by the 2025 reconciliation act.

Federal income tax is the largest single deduction for most earners, but not the only one: see everything that comes out of a paycheck for the whole stack, or your own figure in the paycheck calculator.